https://www.taxtmi.com/caselaws?id=49478 Section 54 declares particulars in statements, returns, accounts, documents and records prepared under the Income tax Act confidential and bars any court from requiring a public servant to produce them or give evidence; sub section (2) criminalises disclosure. The material sought was not exempted and therefore fell within the absolute prohibition. The statutory language contains no provision allowing an assessee to waive that bar; a private waiver does not authorise a court to compel production from a public servant. The court correctly refused the production order. en-us Fri, 05 May 1961 00:00:00 +0530 Fri, 29 Aug 2014 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49478 Section 54 declares particulars in statements, returns, accounts, documents and records prepared under the Income tax Act confidential and bars any court from requiring a public servant to produce them or give evidence; sub section (2) criminalises disclosure. The material sought was not exempted and therefore fell within the absolute prohibition. The statutory language contains no provision allowing an assessee to waive that bar; a private waiver does not authorise a court to compel production from a public servant. The court correctly refused the production order. Case-Laws Income Tax Fri, 05 May 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49478